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Corporation tax in the Basque Country: state aids and ring-fencing
Monday, 4 de November de 2013

The 2013 edition of Anuario Fiscal para Abogados [“Fiscal yearbook for Lawyers”], published by LA LEY, includes a contribution by Deloitte partner Pablo Sanz Gutierrez in which he analyses the latest trends in jurisprudence concerning the concept of state aid and their application to Basque tax regulations and the process for appealing against them, as contained in the ruing of the High Court of Justice of the Basque Country (TSJPV) dated 29 June, 2012.